Commercial Bank of Texas, N.A.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.69% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 8.69% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 15.44% +8.94 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $181.2M | 181,154 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.17B | 1,173,551 | RCOAA223 |
| Recomputed ratio | 15.44% | numerator / denominator | |
| Filed ratio | 15.44% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.94 pp | $104.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.44% +7.44 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $181.2M | 181,154 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.17B | 1,173,551 | RCOAA223 |
| Recomputed ratio | 15.44% | numerator / denominator | |
| Filed ratio | 15.44% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.44 pp | $87.3M | capital that could be lost first |
Total risk-based capital ratio 16.69% +6.69 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $195.9M | 195,865 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.17B | 1,173,551 | RCOAA223 |
| Recomputed ratio | 16.69% | numerator / denominator | |
| Filed ratio | 16.69% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.69 pp | $78.5M | capital that could be lost first |
Tier 1 leverage ratio 10.60% +5.60 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $181.2M | 181,154 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.71B | 1,708,466 | RCOAA224 |
| Recomputed ratio | 10.60% | numerator / denominator | |
| Filed ratio | 10.60% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.60 pp | $95.7M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 34,147 | 34,147 | 34,147 | 34,043 | 34,043 | 34,043 | RCOAP742 |
| Retained earnings | 150,567 | 144,315 | 138,242 | 132,340 | 126,381 | 120,745 | RCOAKW00 |
| Accumulated other comprehensive income | (13,149) | (12,038) | (10,275) | (11,008) | (17,099) | (18,312) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 171,565 | 166,424 | 162,114 | 155,375 | 143,325 | 136,476 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,589 | 8,475 | 6,679 | 7,379 | 13,436 | 14,611 | P859 - P840 |
| Common equity Tier 1 capital | 181,154 | 174,899 | 168,793 | 162,754 | 156,761 | 151,087 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 181,154 | 174,899 | 168,793 | 162,754 | 156,761 | 151,087 | RCOA8274 |
| Tier 2 capital | 14,711 | 14,279 | 13,776 | 13,193 | 13,007 | 12,917 | RCOA5311 |
| Allowance includable in Tier 2 capital | 14,711 | 14,279 | 13,776 | 13,193 | 13,007 | 12,917 | RCOA5310 |
| Total capital | 195,865 | 189,178 | 182,569 | 175,947 | 169,768 | 164,004 | RCOA3792 |
| Total risk-weighted assets | 1,173,551 | 1,138,872 | 1,098,861 | 1,052,136 | 1,037,446 | 1,030,661 | RCOAA223 |
| Average total assets for the leverage ratio | 1,708,466 | 1,682,730 | 1,650,905 | 1,628,743 | 1,557,860 | 1,504,019 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $107.4M | $198K | 0.18% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $371.9M | $48.4M | 13.02% | 4.12% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $345.7M | $187.8M | 54.33% | 15.96% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.7M | 150.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $826.3M | $799.6M | 96.76% | 67.94% | RC-R Part II, item 4.d, 5.d |
| Trading assets | $970K | $970K | 100.00% | 0.08% | RC-R Part II, item 7 |
| All other assets | $62.5M | $60.5M | 96.83% | 5.14% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $77.1M | $77.1M | 100.00% | 6.55% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $545K | NA | 0.05% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.18B | ties to item 31 ($1.18B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.18B | RCONB704 |
| Less: excess allowance for credit losses | $3.4M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.17B | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 15.44% | 15.44% | 16.69% | 10.60% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.36% | 15.36% | 16.61% | 10.39% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.36% | 15.36% | 16.61% | 10.22% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.47% | 15.47% | 16.72% | 9.99% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.11% | 15.11% | 16.36% | 10.06% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.66% | 14.66% | 15.91% | 10.05% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.71% | 14.71% | 15.97% | 9.75% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.06% | 15.06% | 16.31% | 9.94% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 14.71% | 14.71% | 15.96% | 9.72% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 14.73% | 14.73% | 15.99% | 9.76% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.50% | 14.50% | 15.75% | 9.75% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.42% | 14.42% | 15.68% | 9.56% | 12.78% | 12.79% | 13.93% | 10.03% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Commercial Bank of Texas, N.A. (this bank) | Risk-based | 15.44% | 15.44% | 16.69% | 10.60% | |
| First State Bank of Uvalde | $1.68B | CBLR | NA | NA | NA | 15.66% |
| Community National Bank & Trust of Texas | $1.68B | CBLR | NA | NA | NA | 10.62% |
| Southern Michigan Bank & Trust | $1.68B | CBLR | NA | NA | NA | 9.04% |
| The Security National Bank of Sioux City, Iowa | $1.69B | CBLR | NA | NA | NA | 12.79% |
| Cape & Coast Bank | $1.68B | CBLR | NA | NA | NA | 9.70% |
| Security Bank and Trust Company | $1.70B | Risk-based | 14.09% | 14.09% | 14.34% | 10.92% |
| Everett Co-Operative Bank | $1.67B | Risk-based | 13.94% | 13.94% | 14.90% | 9.81% |
| Servbank, N.A. | $1.70B | CBLR | NA | NA | NA | 11.81% |
| The Adirondack Trust Company | $1.70B | Risk-based | 16.98% | 16.99% | 18.25% | 10.49% |
| Journey Bank | $1.67B | Risk-based | 16.74% | 16.74% | 17.73% | 10.22% |
| Peer 25th percentile | 14.05% | 14.05% | 14.76% | 9.91% | ||
| Peer median | 15.42% | 15.42% | 16.32% | 10.56% | ||
| Peer 75th percentile | 16.80% | 16.80% | 17.86% | 11.59% | ||
| This bank's percentile | 50 | 50 | 50 | 50 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/885869/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.